Opinion
TC-MD 160046C
04-07-2016
GRAYSON POUNDER and MELISSA PENDERGRASS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
DAN ROBINSON, MAGISTRATE
This Final Decision incorporates without change the court's Decision, entered March 16, 2016. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16 C(1).
This matter is before the court on Defendant's Answer, filed March 10, 2016.
Plaintiffs filed their Complaint on February 18, 2016, appealing Defendant's denial of "energy credits, " totaling $3,000 for the 2014 tax year. (Compl at 2.) Plaintiffs requested that Defendant allow the credits and apply the resulting balance to their outstanding tax liability. (Id.) In its Answer, Defendant wrote that Plaintiffs " provided additional documentation with their complaint substantiating the entitlement to two residential energy credits both valued at $1,500 each." (Answer at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' residential energy credits for the 2014 tax year, totaling $3,000, are allowed.
In their Complaint, Plaintiffs' asserted that they had made a payment of $1,641 to Defendant. (Compl at 2.) Defendant disagreed and responded that "[t]he payment on record is for $1,614." (Answer at 1.) Plaintiffs' Complaint only challenged Defendant's denial of their residential energy credits. Because the parties agree that those energy credits should be allowed, the court need not, and does not, decide the amount of any previous payment made by Plaintiffs.